For calendar year 2018,
the annual limitation on deductions for an individual with self-only
coverage under a high-deductible health plan is $3,450. For calendar
year 2018, the annual limitation on deductions for an individual with
family coverage under a high deductible health plan is $6,900.

For calendar year 2018, the IRS defines a “high
deductible health plan” as a health plan with an annual deductible that
is not less than $1,350 for self-only coverage or $2,700 for family
coverage, and the annual out-of-pocket expenses (deductibles,
co-payments, and other amounts, but not premiums) do not exceed $6,650
for self-only coverage or $13,300 for family coverage.